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Updated 2025 Tax Year

Upshur County
Property Tax Guide

Everything you need to know about property taxes in Upshur County, TX. Rates, due dates, exemptions, and how it affects your monthly payment.

10 Official Sources
8 min read
Quick Facts
Tax Rate
2.0% to 2.5% of assessed value, varies by taxing entities (county, school district, city)
1st Due
Apr 1
2nd Due
Sep 1
Exemptions
4+ Available
Section 1

How Property Tax Works

Property taxes in Upshur County, Texas, are the primary funding source for essential local government services, including public schools, county operations, emergency services, and infrastructure maintenance. The county follows Texas state property tax laws, with taxes assessed on the fair market value of real estate and personal property as of January 1st each year. Property owners receive tax bills starting October 1st, with payment deadlines of April 1st for the first installment and September 1st for the second installment.

Effective tax rates in Upshur County typically range from 2.0% to 2.5% of assessed value, though actual rates vary significantly by location within the county due to different combinations of taxing entities. These may include the county, school districts, cities, emergency services districts, and other special purpose districts. Each property's total tax rate depends on which taxing jurisdictions serve that specific location. The county's maintenance and operations budget shows steady growth, with property tax revenue increasing from $1,587,521 in FY 2024 to a projected $1,728,639 in FY 2026.

Section 2

What Makes Up Your Tax Bill

ComponentRate (per $100)Description
County General$0.07000Upshur County maintenance and operations
School DistrictVariesLocal school district M&O and debt service
City/MunicipalityVariesCity services (if within city limits)
Emergency Services DistrictVariesFire protection and EMS services
Hospital DistrictVariesLocal hospital district operations
Water/Utility DistrictsVariesSpecial utility district services

Rates shown are for FY 2025-2026 levy year where available. Total effective rates typically range from 2.0% to 2.5% depending on location within Upshur County and applicable special districts. Contact the Upshur County Appraisal District for specific rate combinations applicable to your property address.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Upshur County, property taxes are due in two installments:

First Installment
Apr 1
Delinquent after Dec 10
Second Installment
Sep 1
Delinquent after Apr 10
Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental taxes in Texas are triggered when property undergoes significant changes that affect its assessed value during the tax year. The most common triggers include change of ownership, completion of new construction, additions or major improvements to existing structures, and removal or correction of exemptions that were improperly applied. When these events occur, the Upshur County Appraisal District reassesses the property at its current market value.

The supplemental tax is calculated by applying the current tax rate to the difference between the new assessed value and the previous assessed value, prorated for the portion of the tax year remaining. For example, if a $400,000 home receives a $100,000 addition completed on July 1st, and the total tax rate is 2.2%, the supplemental tax would be approximately $1,100 ($100,000 × 0.022 × 0.5 years remaining). Property owners receive a separate supplemental tax bill, typically within 60 days of the triggering event, with payment due within 30 days of the bill date.

Example Calculation

Example 1: $300,000 Home with Homestead Exemption

  • Market Value: $300,000
  • School District Exemption: -$100,000
  • Net Taxable Value: $200,000
  • Estimated Tax Rate: 2.2%
  • Annual Tax: $4,400
  • Monthly (if escrowed): $367

Example 2: $600,000 Home with Homestead Exemption

  • Market Value: $600,000
  • School District Exemption: -$100,000
  • Net Taxable Value: $500,000
  • Estimated Tax Rate: 2.3%
  • Annual Tax: $11,500
  • Monthly (if escrowed): $958

Example 3: $1,000,000 Home with Homestead Exemptions

  • Market Value: $1,000,000
  • School District Exemption: -$100,000
  • Additional Local Exemptions: -$25,000 (if applicable)
  • Net Taxable Value: $875,000
  • Estimated Tax Rate: 2.4%
  • Annual Tax: $21,000
  • Monthly (if escrowed): $1,750

Note: All exemptions require application and approval. Tax rates vary by specific location within Upshur County based on applicable taxing districts.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Upshur County require property tax escrow accounts for borrowers with less than 20% equity in their homes. Lenders collect monthly tax payments as part of your mortgage payment, depositing funds into an escrow account that earns no interest. The lender pays your property taxes directly to Upshur County when bills become due, typically making payments in two installments by the April 1st and September 1st deadlines.

Lenders must provide annual escrow statements showing deposits, payments, and account balances, usually mailed 30 days before your mortgage anniversary date. If your account has a surplus over $50, lenders must refund the excess or offer to reduce future monthly payments. Property owners remain responsible for verifying that taxes are paid correctly and on time, even when using escrow services. You can monitor payment status through the Upshur County Tax Assessor-Collector's office by contacting Luana Howell or checking online payment records.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
  • Plan ahead instead of being surprised by "shortage" letters
Section 6

Frequently Asked Questions

Q: When are property taxes due in Upshur County for FY 2025-2026? A: Tax bills are mailed starting October 1st, with the first installment due April 1st and the second installment due September 1st. You may pay the full amount by April 1st to avoid multiple payments.

Q: What homestead tax credits are available and do they require application? A: The primary homestead exemption provides up to $100,000 reduction in assessed value for school district taxes on your primary residence. This exemption requires application with the Upshur County Appraisal District and is NOT automatic. Additional exemptions may be available for seniors, disabled veterans, and disabled persons.

Q: How does the homestead exemption affect my property taxes? A: The homestead exemption provides two benefits: it reduces your taxable value by up to $100,000 for school taxes, and it caps annual assessment increases at 10% for homesteaded properties. This cap limits how much your assessed value can increase each year, regardless of market value changes.

Q: When must I apply for exemptions? A: Applications for homestead and other exemptions must typically be filed by April 30th of the tax year. Late applications may be accepted with penalty until after the tax roll is approved, but it's best to apply early.

Q: How often are properties reassessed in Upshur County? A: The Upshur County Appraisal District reappraises all properties annually as of January 1st. The appraisal district must adopt a written reappraisal plan by September 15th in each even-numbered year.

Q: What are the penalties for late property tax payments? A: Late payments incur penalty and interest charges. Penalties start at 6% for the first month late and increase monthly. Interest accrues at 1% per month on the unpaid balance.

Q: Can I pay my property taxes online? A: Contact the Upshur County Tax Assessor-Collector's office (Luana Howell) for current online payment options and accepted payment methods.

Q: How do I appeal my property assessment? A: You may protest your property value with the Upshur County Appraisal Review Board. Protest deadlines are typically in May, with specific dates provided on your tax notice.

Q: Do special districts affect my tax rate? A: Yes, your total tax rate includes all applicable taxing entities for your property location, including emergency services districts, hospital districts, utility districts, and other special purpose districts. Rates vary significantly based on your specific address within Upshur County.

Q: What triggers a supplemental tax assessment? A: Major events include property ownership changes, completion of new construction, significant improvements or additions, and correction of previously applied exemptions. The appraisal district will reassess and issue supplemental tax bills when these occur.

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